October 20, 2026

Webcast

2 CPE Credits

Don Farmer's Section 1202 QSBS: Qualification, Planning & Exit Strategies

October 20, 2026
Webcast
2 CPE Credits

Don Farmer's Section 1202 QSBS: Qualification, Planning & Exit Strategies

  • View Bio

    Instructor

    Nick
    Preusch

    View Bio

    Nick Preusch

    Bio

    Nick Preusch's, CPA, JD, LLM, primary focus is performing tax services for high wealth individuals and mid-to-large business entities. His responsibilities include tax research related to complex business transactions and tax return preparation and review. Nick also works closely with businesses to find tax efficiencies through ever-changing tax legislation.

    Nick is an IRS attorney at the IRS National Office in Washington, DC, where he was the lead attorney for several significant tax ethics cases. He is a licensed attorney in New York and a certified public accountant in Virginia. Nick earned an LLM in Taxation from Georgetown University, a JD from Case Western Reserve University, and an MS in Accounting from the University of Connecticut.

Section 1202 can exclude a substantial portion of the gain on the sale of qualified small business stock (QSBS), but only when every requirement is met from issuance through exit. This course provides a comprehensive review of the §1202 rules, from initial qualification through exit planning. Participants will examine entity eligibility, the active business requirement, holding period issues, redemptions, and multi-year sales strategies. Case studies highlight common QSBS failures and the planning techniques practitioners can use to preserve the exclusion for their clients.

Learning Objectives

1. Identify eligibility requirements for qualified small business stock

2. Analyze holding period and gain exclusion limitations

3. Compare planning strategies for redemptions and partial exits

4. Distinguish qualifying from disqualifying transactions

5. Apply QSBS rules to real-world exit scenarios

Major Topics

• Overview of IRC §1202 qualified small business stock

• QSBS eligibility and qualification requirements

• Holding period and gain exclusion rules

• Disqualifying transactions and compliance risks, including common qualification failures

• Redemptions, partial exits, and planning considerations

• Application of QSBS rules to multi-year sales and exit scenarios

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax

Prerequisites

Working knowledge of federal income taxation of C corporations and their shareholders, including capital gain treatment on stock sales.

Advanced Preparation

None

Intended Audience

CPAs and tax professionals involved in the world of tax.

Provider

Don Farmer Tax Education

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